We receive referrals from various sources including public complaints, referrals from professional associations and other regulators, such as the Australian Taxation Office (ATO), and proactively use data and analytics to identify risks to the integrity of the tax system and the profession.

Currently under the Tax Agents Services Act 2009 (TASA) there is a maximum 5-year non-application period that can be imposed when an entity’s registration is terminated. The outcomes of the independent review of the TPB and the TASA may result in changes to the sanction powers of the TPB. 

One of the key reforms announced by government involves consulting with stakeholders on the appropriateness of providing the TPB with new sanctions powers to effectively address behaviours relating to not just registered tax practitioners, but also unregistered preparers. 

It is also important to note that after the 5-year ban an entity must satisfy the fit and proper person requirements in order to be eligible for registration, even if the prohibition period has expired. Also, having been subject to a termination and prohibition period, they're a disqualified entity for 5 years or until such time as their reapplication has been approved.

Complaints about unregistered preparers can be made in writing using our online complaints form. We encourage you to provide us with as much information as possible so that we can make enquiries on the matter.

Yes, however you need to be aware that the person you're helping is responsible for the information in their return. 

While we are unable to comment on specific cases, we have found generally, our unregistered preparer cases include a range of different people. This includes individuals who have never held registration, individuals whose registration has ceased and individuals who have previously worked for registered tax practitioners.

Our Register is available for the public and industry to search for registered tax and BAS agents, to determine if they are or were registered. The Register also includes a record of any sanctions currently on the public record.

We continue to monitor complaints and referrals regarding bookkeepers. We pursue any relevant cases where we identify bookkeepers providing BAS or tax agent services for a fee or reward while not registered to do so.

Yes, but only if the unregistered employee or contractor is operating under the direct supervision and control of a registered BAS or tax agent. This includes the preparation and lodgement of BAS under the direct supervision and control of a registered BAS or tax agent.

A disqualified entity (DE) is an entity (including an individual) that is not a registered tax agent, BAS agent, or a 'qualified tax relevant provider' (QTRP) and has had an event specified in the TASA occur in the last 5 years which disqualifies them from providing tax or BAS agent services on behalf of a registered tax practitioner.  

Under the TASA, registered tax practitioners cannot employ or use the services of a 'disqualified entity' to provide tax or BAS agent services on their behalf, without approval from us. This means tax practitioners must exercise due diligence when employing or using individuals and other entities to ensure they are suitable to provide tax agent services on their behalf.

For more information see Code obligations when you employ, use or have an arrangement with a disqualified entity.

The government has made changes to the TASA through Treasury Laws Amendment (2023 Measures No. 1) Act 2023 to implement a number of recommendations arising from a 2019 independent review into the effectiveness of the TPB and the TASA. Some of these changes include 2 new Code of Professional Conduct (Code) items in relation to employing or using the services of a disqualified entity. 

Code item 15 requires tax practitioners to obtain our approval before a disqualified entity provides tax agent services on their behalf. A disqualified entity could be an employee, associate, contractor, or any other entity that you use to provide tax agent services on your behalf. We consider an entity providing a tax agent service on your behalf is any entity required to be under your supervision and control to comply with Code item 7 of the Code.

Code item 16 only applies to particular types of arrangements. For further information on what type of arrangements are covered by Code item 16, please refer to our Information sheet under the heading 'Tax agent services provided in connection with an arrangement'.

Refer to our frequently asked questions to learn more.

A registered tax practitioner will have complied with the taxation laws in the conduct of their personal affairs (Code item 2) if they have paid their tax debts by the due date or have entered into and are complying with a formal payment arrangement with the ATO to pay their tax debt by instalments. However, you are still required to declare this arrangement when you renew your registration.

If you receive a notice from us it is important to take immediate action as we will now be taking firmer action against tax practitioners who fail to meet the high standards of professional conduct and trust. 

Tax practitioners who are found to have outstanding tax obligations may be cautioned or issued an order in the first instance, however if they do not rectify the situation and comply with their tax obligations we may impose further sanctions. This can include a suspension or termination of registration. 

Importantly, a failure to address outstanding tax obligations may also impact on your eligibility for registration or renewal.

Registered tax practitioners have a responsibility to ensure any tax practitioner services provided under their registration are subject to adequate supervision and control. The registered tax practitioner should ensure they have adequate and appropriate policies and procedures in place to ensure this. 

If unauthorised and unsupervised lodgements are occurring under a registered tax practitioner's registration, it may suggest the registered tax practitioner does not have sufficient policies and procedures in place to ensure that there is adequate supervision, and various sanctions can be imposed depending on the specifics of the case. 

Broadly, the Fraud Fusion Taskforce brings together multiple government agencies led by the National Disability Insurance Agency (NDIA) and Services Australia to deliver a whole-of-government capability to detect and respond to potential fraudulent and criminal activity against the National Disability Insurance Scheme (NDIS) and deliver greater integrity and fairness across Commonwealth programs and payments. 

Taskforce members share information and work together to uncover, investigate and prevent fraud so NDIS participants can continue to get safe and good quality support. Learn more about our involvement with the Fraud Fusion Taskforce.